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Smart Byte Technologies vs Union of India & Ors. – GST Refund Rejection Under Section 54(3)(ii) of CGST Act Quashed; Inverted Duty Structure Refund to Be Reconsidered in Light of Circular Dated 06.07.2022 and BMG Informatics Case
Facts of the CaseSmart Byte Technologies, a proprietorship concern,
approached the Karnataka High Court under Articles 226 and 227 of the
Constitution of India challenging refund rejection orders dated 08.03.2022
pass...
M/s. New Grand Hotel & Another vs. Shenbagam – Madras High Court Allows Condonation of 1598 Days' Delay in Appeal Subject to Withdrawal of 50% Compensation | Employees' Compensation Act, 1923
Facts of the
CaseThe petitioners, M/s. New Grand Hotel and its
Manager, filed a petition before the Madurai Bench of the Madras High Court
seeking condonation of a delay of 1,598 days in filing an appeal against
the ...
M/s. Golden Falcon Industries Ltd. vs M/s. India Infoline Insurance Brokers & Anr. – Delhi High Court Refers Lease, Possession and Use & Occupation Charges Disputes to Arbitration Under Section 8 of the Arbitration and Conciliation Act, 1996; Sole Arbitrator Appointed and Court Fee Refund Allowed
Facts of the CaseM/s. Golden Falcon Industries Ltd. instituted a civil suit
against M/s. India Infoline Insurance Brokers and another defendant concerning
premises bearing No. 71/3, First Floor, Najafgarh Industrial Ar...
M/s Metro Brand Ltd. vs State of Bihar & Ors. – Patna High Court Quashes Ex Parte GST DRC-07 Order Passed Without Natural Justice | Appeal Delay Condoned Due to COVID | Sections 73 & 107 of the CGST/BGST Act
Facts of the CaseThe petitioner, M/s Metro Brand Ltd., challenged the
order dated 17.06.2020 passed by the Additional Commissioner, State Tax
(Appeal), Patna, whereby its statutory appeal against the assessment order i...
M/s Ramco Steels Pvt. Ltd. vs Union of India & Others – Transitional Input Tax Credit (TRAN-1/TRAN-2) Reopening under Section 140 of the CGST Act Pursuant to Filco Trade Centre Supreme Court Directions
Facts of the CaseThe petitioner, M/s Ramco Steels Pvt. Ltd.,
approached the Punjab & Haryana High Court seeking relief regarding the
filing of GST TRAN-1/TRAN-2 forms for claiming transitional input tax
credit und...
M/s Kuldip Enterprises, Faridabad vs Union of India & Others – Punjab & Haryana High Court | Transitional Input Tax Credit (TRAN-1/TRAN-2) | Section 140 of the CGST Act | Filco Trade Centre Judgment Compliance
Facts of the
CaseThe petitioner, M/s Kuldip Enterprises,
Faridabad, filed a writ petition before the Punjab & Haryana High Court
seeking relief relating to the filing/revision of TRAN-1/TRAN-2 forms
for claiming ...
Deepak Kumar vs State of Bihar – Patna High Court Quashes GST Assessment Order for Violation of Mandatory 30 Days' Notice under Section 74 of the BGST/CGST Act, 2017
Facts of the CaseThe petitioner challenged the GST proceedings initiated by the
State Tax Department for the tax period October 2019 to March 2020. A
show cause notice dated 11.12.2020 was issued proposing tax demand u...
Ajay Choudhary & Others vs Ranchi Municipal Corporation & Others – Cancellation of Shop Allotment Without Hearing Quashed | Principles of Natural Justice | Speaking Order | Article 226 | Street Vendors (Protection of Livelihood and Regulation of Street Vending) Act, 2014
Facts of the CaseThe appellants were street vendors carrying on
business in fish, chicken and other food items in the Khadgarha Market area,
Ranchi. Several vendors possessed licences issued by the Ranchi Municipal
Co...
M/s Nippon Engineering Corporation, Faridabad vs Union of India & Others – Punjab & Haryana High Court | Transitional Input Tax Credit (TRAN-1/TRAN-2) Relief under GST
Facts of the CaseThe petitioner, M/s Nippon Engineering
Corporation, Faridabad, filed the present writ petition before the Punjab
& Haryana High Court seeking relief regarding the filing of TRAN-1/TRAN-2
forms for...
Skyline Builders vs Union of India & Others — Kerala High Court Dismisses GST Writ Petition as Withdrawn
Facts of the
CaseSkyline Builders, represented by its Managing
Partner Mr. K.V. Abdul Azeez, filed WP(C) No. 1156 of 2020 before the High Court
of Kerala at Ernakulam against the Union of India and various GST-related...